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North Ogden reissues 2026 fraud-risk assessment, reports low overall risk
Summary
Finance Director Peter Brown reissued the city's 2026 fraud risk assessment and told council the city's aggregate score—365 out of 395—is considered very low; he reminded residents they can report suspected fraud via fraud@northoggoncity.gov.
North Ogden's finance director presented the city's 2026 fraud risk assessment and said the document is essentially a reissue of the version reviewed during the January 2025 audit cycle.
"Our total points earned when you add it up was 365 out of 395," Finance Director Peter Brown said, describing the score as "very low" in terms of fraud risk. Brown told the council the assessment is being shared now because auditors typically expect it to be on record in June before the coming audit season.
Council members asked how the assessment treats items scored zero and whether the city operates an internal audit function. Brown and other staff explained the city uses outside CPAs to review procedures and that the external auditors perform checks of internal controls during audits, but the city does not maintain a separate internal-audit office. Brown also told residents how to report concerns: "If you or anybody really... you can email fraud@northoggoncity.gov," he said, adding the email reaches multiple staff so a single person cannot suppress reports.
The assessment will be filed ahead of the FY26 audit; council had no further action required beyond the presentation.
